TMI Blog2016 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to go before the Assessing Officer, but, subject to certain conditions - the petitioner is permitted to pay 15% of the disputed tax - If the petitioner effects payment, then they are entitled to treat the impugned orders as show cause notices and submit their objections, along with the documents and on receipt of the objections, the respondent shall afford an opportunity to the petitioner and redo the assessment in accordance with law. If the petitioner fails to comply with the above condition within the time stipulated, the benefit of this order will not enure to the petitioner and the Writ Petitions will stand dismissed, leaving it open to the respondent to levy 20%, as ordered in the impugned order. Petition allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt directed the learned Additional Government Pleader to get instructions. Promptly, the learned Additional Government Pleader has produced the Original Files, from which it is seen that all the show cause notices have been received by the petitioner on 03.07.2015 itself and apart from the signature, the round seal of the Company has been affixed. 5. The learned counsel for the petitioner made an endevour to submit that the notices and orders might have been served on one Mr.Ganesan, however, the said person left the services of the petitioner Company abruptly, without any intimation. 6. This submission made by the petitioner is unbelieveable for the reason that apart from the signature acknowledging the receipt of the notices and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is granted eight weeks time to effect the payment. If the petitioner effects payment, then they are entitled to treat the impugned orders as show cause notices and submit their objections, along with the documents and on receipt of the objections, the respondent shall afford an opportunity to the petitioner and redo the assessment in accordance with law. However, if the petitioner fails to comply with the above condition within the time stipulated, the benefit of this order will not enure to the petitioner and the Writ Petitions will stand dismissed, leaving it open to the respondent to levy 20%, as ordered in the impugned order. The Writ Petitions are dismissed with the above observation. No costs. Consequently, connected Miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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